BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)

PLEASE SUPPORT BAILII & FREE ACCESS TO LAW


To maintain its current level of service, BAILII urgently needs the support of its users.


Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.


Thank you for your support!


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Elisabeth Moyne Ramsay v HMRC [2013] UKUT 226 (TCC) (08 May 2013)
URL: https://www.bailii.org/uk/cases/UKUT/TCC/2013/226.html
Cite as: [2013] UKUT 226 (TCC), [2013] STC 1764

[New search] [View without highlighting] [Printable PDF version] [Help]



Elisabeth Moyne Ramsay v HMRC [2013] UKUT 226 (TCC) (08 May 2013)


"CAPITAL GAINS TAX – s 162 TCGA – roll–over relief on transfer of a business as a going concern to a company in exchange for shares – whether activities of appellant in relation to a property divided into let flats amounted to a business – whether approach of First–tier Tribunal was correct in law ."

A HTML version of this file is not available click here or view below the pdf version : 226.pdf


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: https://www.bailii.org/uk/cases/UKUT/TCC/2013/226.html